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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Payments received before new Law Costs records are prepared

Before the new records have been prepared, you may receive payment vouchers that you cannot post.

You should not try to post these vouchers. Instead

  • include the payments in the CAROL 36 each day under their respective heads of duty
  • keep unposted payment vouchers separately from any posted vouchers.

When the new Law Costs records have been prepared and agreed

  • post the unposted vouchers in their appropriate accounting records in one exercise
  • machine list the head of duty totals from the vouchers
  • agree the totals to the CAROL accumulations in the Account to date.

When the totals are agreed

  • file the payment vouchers in the normal way.